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CODE of CONDUCT

1. Purpose and Scope

This Code of Conduct applies to all employees, managers, and subcontractors of ABE COTTON. It aims to ensure a fair, safe, environmentally responsible, and ethical work environment.

2. Labour Standards

• No forced, bonded, or involuntary labor is permitted.

• Workers have the right to leave employment freely and to join trade unions.

• Child labor is strictly prohibited. All employees must meet the legal minimum age.

• Workers are paid fairly and on time. Wages cannot fall below the legal minimum.

• Working hours are within legal limits and excessive overtime is avoided.

• Discrimination based on gender, age, race, religion, or disability is prohibited.

• Our company has adopted the principle of respecting the dignity, honor, and personal boundaries of all employees; we strictly prohibit all forms of physical, verbal, psychological, or digital harassment and have a zero-tolerance policy against such behavior.

• Our company adopts adherence to working hours and respect for work-life balance as fundamental principles.

3. Health & Safety

• A safe and hygienic working environment is provided to all employees.

• Regular risk assessments and emergency plans are in place.

• Personal protective equipment (PPE) is provided and its use is mandatory.

• First aid and fire response teams receive regular training.

• Workplace accidents and illnesses are recorded and analyzed.

• Access to clean drinking water, sanitary toilets, and proper rest areas is ensured.

4. Environmental Responsibility

• Full compliance with local environmental regulations is mandatory.

• Waste, hazardous materials, and emissions are properly managed.

• Energy and water usage are monitored and reduced where possible.

• Environmentally friendly practices are encouraged in all operations.

• Environmental impact assessments are conducted regularly.

5. Business Ethics

• Bribery, corruption, and conflicts of interest are strictly prohibited.

• All business transactions are transparent and properly recorded.

• Gifts and hospitality are limited and follow company policy.

• Confidentiality and data protection are strictly maintained.

6. Implementation and Reporting

• All employees must comply with this Code of Conduct.

• Violations should be reported to Human Resources or through the ethics hotline.

• Retaliation against whistleblowers is strictly forbidden.

• Misconduct is subject to disciplinary action.

7. Acknowledgement

Each employee is required to read and sign this Code of Conduct upon hiring, confirming their understanding and commitment.

                                                                                                                                         QMS MANAGER

Document No: P.37    ​

Release Date : 10.06.2016   

Rev. Number/ Date: 4/ 05.01.2026